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Sec. 182.121. NATURE OF TAX. A tax imposed by this chapter is an occupation tax. Acts 1981, 67th Leg., p. 1719, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Structure Texas Statutes
Texas Statutes
Tax Code
Title 2 - State Taxation
Subtitle G - Gross Receipts and Mixed Beverage Taxes
Chapter 182 - Miscellaneous Gross Receipts Taxes
Subchapter G. Nature and Allocation of Tax
Section 182.121. Nature of Tax
Section 182.122. Allocation of Tax